On some songs with some setups I do believe you can still hear a difference but it's unlikely you'll have those songs and/or those setups. The vast majority of the time, unless the encoder for the MP3 is garbage, you won't be able to tell them apart.

https://www.head-fi.org/threads/abx-test-of-320kbps-vs-flac-...

https://blog.codinghorror.com/concluding-the-great-mp3-bitra...